BlackletterCalifornia law

Revenue and Taxation Code § 201

ARTICLE 1. Taxable and Exempt Property

Current as of September 28, 2026Rev. & Tax. Code, § 201Official source ↗

Enacted by Stats. 1939, Ch. 154.

All property in this State, not exempt under the laws of the United States or of this State, is subject to taxation under this code.